GUJRAT STATE FERTILIZERS AND Vs. CC

JUDGEMENT

(1.) APPEAL No. E/513/04 is against the Order of Commissioner (Appeals) No. 166/2004(109 -JMN) Cus/Commr(A)/AHD dated 27.04.2004 and CO No. 618/2004 is connected to this appeal.

(2.) APPEAL No. 836/2004 is against Order of Commisioner (Appeals) No. 332/2004(1898 -JMN)Cus/Comr(A)/AHD, dt. 04.08.04 and CO No. 627/2004 relates to this appeal.

(3.) HEARD both sides.